Lower Macungie Library INC

Tax-deductible

Macungie, PA501(c)(3)EducationEIN 23-3058113Revenue $833K in FY2024

On file with the IRSlowermaclib.org3450 Brookside Rd, 18062-1427 · Macungie, PATax-exempt since Jan 2001Publicly supported charity — 170(b)(1)(A)(vi)

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Lower Macungie Library strives to inform, enrich, and empower our community

501(c)(3) charity; gifts are tax-deductible.
69¢ of each $1 spent went to programs.
Run by 60 volunteers and 19 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $49K a year · 6% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
69%
of spending
Fine: 69% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$78K
to officers and key staff · 9% of spending
Top officer’s pay higher than 69% of similar orgs
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 6.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $1K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$172K
25% of total assets
Looks good: liabilities are 25% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$833K
+2% vs prior year
Spent
$876K
To programs
69%
Net assets
$525K
By yearFY2020–FY2024
Revenue
$833K
FY2024▲ +2%
Tap a bar for its year
Revenue by fiscal year
FY2020$816K
FY2021$863K
FY2022$777K
FY2023$815K
FY2024$833K
Expenses
$876K
FY2024▲ +10%
Tap a bar for its year
Expenses by fiscal year
FY2020$726K
FY2021$721K
FY2022$742K
FY2023$793K
FY2024$876K
Net assets
$525K
FY2024▼ -8%
Tap a bar for its year
Net assets by fiscal year
FY2020$369K
FY2021$511K
FY2022$546K
FY2023$568K
FY2024$525K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 2001.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

69 cents of each dollar spent went to programs.

Program services 69% · $606K Management & general 31% · $270K Fundraising 0% · $481

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

8 people listed on the 990; $78K paid to officers and key staff.

Part VII, Section A · reportable compensation
Library Director
$77,504Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Deborah Jack’s $78K as Library Director is at the 69th percentile of top reported officer pay among 1612 $100K–1M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

See Lower Macungie Library INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides resources to inform, enrich, and empower the community.

Questions for Lower Macungie Library INC

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Provided by the organization

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1 program · $606K · in their own filed words · FY2024
01

To provide a public library for the citizens of lower macungie township and the borough of alburtis

$606Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$1K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$833K
Ln 12
Gifts and grantsLn 1h$798K
Investment incomeLn 3$14K
Fees for servicesLn 2g$13K
Money outPt IX
$876K
Ln 25
Programscol B$606K
Managementcol C$270K
Fundraisingcol D$481
Owns and owesPt X
$525K
net assets · Ln 32
Cash and savingsLn 1–2$449K
Total assetsLn 16$697K
LiabilitiesLn 26$172K
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$798K
Government grantsLn 1e$766K
Fees for servicesLn 2g$13K
Investment incomeLn 3$14K
Other incomeLn 4–11$9K
Total revenueLn 12$833K
Assets in detailPt X, end of year
CashLn 1$34K
SavingsLn 2$415K
Cash and savings togetherLn 1–2$449K
Land, buildings, equipmentLn 10c$199K
Total assetsLn 16$697K
LiabilitiesLn 26$172K
Net assetsLn 32$525K
OperationsPt I, VI
EmployeesI 519
VolunteersI 660
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$533K$449K
Land, buildings, equipmentLn 10c$241K$199K
Total assetsLn 16$781K$697K
LiabilitiesLn 26$213K$172K
Net assetsLn 32$568K$525K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$490K$297K$193K
Pension plan contributionsLn 8$10K$6K$4K
Other employee benefitsLn 9$22K$14K$8K
Payroll taxesLn 10$40K$24K$16K
Legal feesLn 11b$3K$3K
Accounting feesLn 11c$10K$10K
Advertising and promotionLn 12$6K$6K
Office expensesLn 13$1K$1K
OccupancyLn 16$32K$30K$3K
TravelLn 17$3K$3K
InterestLn 20$6K$6K
Depreciation, depletion and amortizationLn 22$50K$50K
InsuranceLn 23$13K$8K$5K
Other expenses (24a–d)Ln 24$155K$152K$3K
All other expensesLn 24e$35K$24K$10K$481
Total functional expensesLn 25$876K$606K$270K$481

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $833K$876K−$43K$525K 990 PDF
FY2023 $815K$793K$22K$568K 990 PDF
FY2022 $777K$742K$36K$546K 990 PDF
FY2021 $863K$721K$142K$511K 990 PDF
FY2020 $816K$726K$90K$369K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $833,166 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $787,590$797,722
I-9 Program service revenuePrior year $14,034$12,651
I-10 Investment incomePrior year $11,810$13,514
I-11 Other revenuePrior year $1,728$9,279
I-12 Total revenuePrior year $815,162$833,166
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $496,241$562,575
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $296,954$313,606
I-18 Total expensesPrior year $793,195$876,181
I-19 Revenue less expensesPrior year $21,967−$43,015
Part VI · Governance 7 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $833,166 across 8 lines filed
Lines not itemized here account for $3,828 of total revenue; see the IRS return.
VIII-1e Government grants$766,450
VIII-1f All other contributions, gifts and grants$31,272
VIII-1h Total contributions, gifts and grants$797,722
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $8,823$8,823
VIII-3 Investment incomeExcluded from tax $13,514$13,514
VIII-8 Net income from fundraising eventsExcluded from tax $26$26
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $9,253$9,253
VIII-12 Total revenueRelated to mission $21,904 · Unrelated business $0 · Excluded from tax $13,540$833,166
Part IX · Statement of functional expenses $876,181 across 15 lines filed
IX-7 Other salaries and wagesPrograms $297,423 · Management $192,502$489,925
IX-8 Pension plan contributionsPrograms $6,016 · Management $4,176$10,192
IX-9 Other employee benefitsPrograms $14,084 · Management $8,197$22,281
IX-10 Payroll taxesPrograms $24,426 · Management $15,751$40,177
IX-11b Legal feesManagement $2,590$2,590
IX-11c Accounting feesManagement $9,680$9,680
IX-12 Advertising and promotionManagement $6,051$6,051
IX-13 Office expensesManagement $1,407$1,407
IX-16 OccupancyPrograms $29,577 · Management $2,564$32,141
IX-17 TravelManagement $3,171$3,171
IX-20 InterestManagement $5,717$5,717
IX-22 Depreciation, depletion and amortizationPrograms $49,684$49,684
IX-23 InsurancePrograms $8,140 · Management $4,986$13,126
IX-24 Other expenses (24a–d)Programs $152,185 · Management $2,972$155,157
IX-24e All other expensesPrograms $24,046 · Management $10,355 · Fundraising $481$34,882
IX-25 Total functional expensesPrograms $605,581 · Management $270,119 · Fundraising $481$876,181
Part X · Balance sheet $697,487 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $3,772$34,220
X-2 Savings and temporary cash investmentsStart of year $528,861$415,219
X-9 Prepaid expenses and deferred chargesStart of year $7,619$49,038
X-10c Land, buildings and equipment, netStart of year $240,713$199,010
X-16 Total assetsStart of year $780,965$697,487
X-17 Accounts payable and accrued expensesStart of year $42,797$39,493
X-19 Deferred revenue$2,026
X-25 Other liabilitiesStart of year $169,742$130,557
X-26 Total liabilitiesStart of year $212,539$172,076
X-32 Total net assets or fund balancesStart of year $568,426$525,411
X-33 Total liabilities and net assetsStart of year $780,965$697,487
Part XI · Reconciliation of net assets $525,411 net assets at year end
XI-1 Total revenue$833,166
XI-2 Total expenses$876,181
XI-3 Revenue less expenses−$43,015
XI-4 Net assets at start of year$568,426
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$525,411

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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